With regard to the matters for the application of the provisions of Part II, Chapter VIII of the Act (Reassessments and Tax-Office Decisions) as applied mutatis mutandis pursuant to Article 168 (Reassessments and Tax-Office Decisions) of the Act, the provisions of Part II, Chapter VIII (Reassessments and Tax-Office Decisions) apply mutatis mutandis.
法第百六十八条(更正及び決定)において準用する法第二編第八章(更正及び決定)の規定の適用に係る事項については、前編第八章(更正及び決定)の規定を準用する。
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